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Benefit incidence : a practitioner's guide (anglais)

Public expenditures may include generating transfers to the population. These expenditures may be either in the form of cash or monetary transfers, such as social assistance or social insurance payments, or in kind. In-kind transfers may include subsidized government services such as health, education, and infrastructure services. These in-kind transfers improve the current well-being of the beneficiaries, and also enhance their longer-run income-earning...
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